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Central Excise - Highlights / Catch Notes

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Price escalation - Price Variation clause - duty short levied - ...

Central Excise

June 4, 2018

Price escalation - Price Variation clause - duty short levied - Since both the parties were not aware of escalated price or possibility of escalation at the time the goods were removed, the supplementary invoice cannot be a ground to call the said duty paid as the short levied - demand of interest set aside - AT

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